WICANN: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WICANN
Largest movements
- Current assets +€4,109
up €4,109 (+9.5%), from €43,029 to €47,137
of which Cash: +€7,194
- Profit (loss) carried forward +€11,106
up €11,106 (+141.8%), from €7,833 to €18,939
- Debts -€6,997
down €6,997 (-25.8%), from €27,136 to €20,139
of which Debts within one year: -€9,970
- Gross operating margin +€31,727
up €31,727, from -€19,478 to €12,248
- Other operating charges +€735
new in 2021: €735
- Financial charges +€283
new in 2021: €283
From the 2020 result to the 2021 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,029 | €47,137 | +€4,109 | +9.5% |
| Current assets | 29/58 | €43,029 | €47,137 | +€4,109 | +9.5% |
| Amounts receivable within one year | 40/41 | €41,551 | €38,595 | -€2,956 | -7.1% |
| Trade receivables | 40 | - | €10,816 | +€10,816 | |
| Other amounts receivable | 41 | - | €27,779 | +€27,779 | |
| Cash at bank and in hand | 54/58 | €45 | €7,238 | +€7,194 | +16082.1% |
| Deferred charges and accrued income | 490/1 | - | €1,304 | +€1,304 | |
| Total equity and liabilities | 10/49 | €43,029 | €47,137 | +€4,109 | +9.5% |
| Equity | 10/15 | €15,892 | €26,998 | +€11,106 | +69.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Uncalled capital | 101 | - | €12,392 | +€12,392 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €7,833 | €18,939 | +€11,106 | +141.8% |
| Amounts payable | 17/49 | €27,136 | €20,139 | -€6,997 | -25.8% |
| Amounts payable within one year | 42/48 | €18,578 | €8,608 | -€9,970 | -53.7% |
| Financial debts | 43 | - | €1,150 | +€1,150 | |
| Credit institutions | 430/8 | - | €1,150 | +€1,150 | |
| Trade debts | 44 | €9,079 | €519 | -€8,560 | -94.3% |
| Suppliers | 440/4 | - | €519 | +€519 | |
| Taxes, remuneration and social security | 45 | - | €6,939 | +€6,939 | |
| Taxes | 450/3 | - | €6,939 | +€6,939 | |
| Accrued charges and deferred income | 492/3 | - | €11,531 | +€11,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | - | -€99 | |
| Other operating charges | 640/8 | - | €735 | +€735 | |
| Gross operating margin | 9900 | -€19,478 | €12,248 | +€31,727 | |
| Operating profit (loss) | 9901 | -€20,211 | €11,513 | +€31,724 | |
| Financial charges | 65/66B | - | €283 | +€283 | |
| Recurring financial charges | 65 | €532 | €283 | -€249 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,243 | €11,230 | +€29,473 | |
| Income taxes | 67/77 | €118 | €124 | +€6 | +4.9% |
| Profit (loss) for the period | 9904 | -€18,362 | €11,106 | +€29,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,362 | €11,106 | +€29,468 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2020 and 30 November 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.